In the email exchange between Barry J. Cohen and Jeffrey E., Barry is discussing potential renovations for a plane, such as adding Internet access and changing cushions. They are also considering switching from Jet Aviation to EJM due to pricing concerns. The depreciation rules under Trump are being discussed, with Barry stating that they cannot use accelerated depreciation because of the foreign travel preponderance and bonus depreciation is not an option since the plane is not new. Jeffrey is encouraging Barry to share information about their business plan or proposal that shows it will generate a profit.